DOD 5000.4-M-1M, CONTRACTOR COST DATA REPORTING (CCDR) MANUAL (16 APRIL 1999)

DOD 5000.4-M-1M, CONTRACTOR COST DATA REPORTING (CCDR) MANUAL (16 APRIL 1999)., The Contractor Cost Data Reporting (CCDR) system, as it exists today, is the product of over 50 years of events and decisions within the defense community that have affected the quality and utility of the data it contains. This Manual, developed jointly by the Office of the Secretary of Defense (OSD) and the Services with industry participation, serves as the primary source of information about operation and use of the CCDR system. It is the result of a major re-engineering effort to update the CCDR Pamphlet, which has not been changed since it was first issued in 1973. In addition to restating the mandatory guidance found in DoD 5000.2-R, the new manual contains recommended guidelines for contractors, program offices, and other stakeholders to facilitate CCDR planning and reporting. Mandatory contractor and subcontractor guidance is based on requirements stated in their contracts and subcontracts, respectively. A primary focus of this Manual is to ensure adequate contract planning that results in the appropriate contractual language to make the intended reporting requirements contractually binding. Appendix 1 describes the circumstances that gave rise to the demand for the cost information reported in the CCDR and explains how this form of cost reporting evolved.